| Date: |
26-08-1999
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| Notification No: |
Customs Circular No 56/1999
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding general note 11 of the Drawback Table, certification of handicrafts of brass/ iron
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Regarding general note 11 of the Drawback Table, certification of
handicrafts of brass/ iron
Circular No. 56 dated 26th August 1999
Please refer to
Board's Circular Number 25/ 98-Cus. dated 20.04.1998 and Circular No. 32/
99-Cus. dated 04.06.1999.
In terms of the
proviso to General Note 11 of the Drawback Table, the Exporters of Handicrafts
of Brass/ Iron under the Duty Drawback Scheme are not required to produce a
certificate regarding non-availment of MODVAT facility as Handicrafts are
unconditionally exempted from Central Excise duty. However, in gases of export
the exporters are required to produce a certificate from the Development
Commissioner. Handicrafts, certifying that the goods entered for export are
Handicrafts.
In response to
various representations received from Trade bodies, the issue has been examined
by the Board in consultation with the Development commissioner, Handicrafts
and the Ministry of Textiles. It has been decided to accept the Certificates
issued by Export Promotion Council for Handicrafts by way of endorsement on the
body of the Shipping Bills that the goods covered by such Shipping Bills are
Handicrafts.
Henceforth, the
field formations can accept the certificates in respect of Handicrafts made out
of Brass/ Iron issued either by the Development Commissioner, Handicrafts or by
the Export Promotion Council for Handicrafts.
The above
guidelines may please be brought to the notice of all concerned.
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